20
The cost readiness of implementing e-learning Abdullah, M.S.; Toycan, M.; Anwar, K. Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882 www.custoseagronegocioonline.com.br 156 The cost readiness of implementing e-learning Recebimento dos originais: 22/11/2016 Aceitação para publicação: 23/072017 Mohammed Simko Abdullah PhD in Management Information System Instituição: Cyprus International University Endereço: Nicosia Cyprus E-mail: [email protected] Mehmet Toycan PhD in Management Information System Instituição: Cyprus International University Endereço: Nicosia Cyprus E-mail: [email protected] Kofand Anwar PhD in Business Administration Instituição: Cyprus International University Endereço: Nicosia Cyprus E-mail: [email protected] Abstract The main aim of this study is to analyze and investigate cost readiness factor affecting the implementation of e-learning in Northern Iraq. The research would investigate the cost efficiency and cost readiness factor that affects the successful implementation of the e- learning system, and come up with prospective and sustainable solutions, which would go a long way in overcoming the cost barriers for future implementation. The researchers employed quantitative research method to find the cost readiness in implementing e-learning. The participants of the present study were 516 participants from different private universities in Northern of Iraq. The finding revealed that the cost readiness has significantly predicted e- learning and will have a direct positive association with e-learning. The limitation of this study is that the survey questions may not necessarily generalize the larger population of teachers and administrative staffs of private universities. Keywords: Cost readiness. E-learning. Northern Iraq. 1. Introduction Technological developments have changed the way many activities are conducted nowadays, from the education sectors, health sector, to agriculture, commerce, to military activities. In today’s digital world of globalization, education which involves teaching and learning is regarded as an important element for achieving competitive advantage. In order to

The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

  • Upload
    others

  • View
    4

  • Download
    0

Embed Size (px)

Citation preview

Page 1: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

156

The cost readiness of implementing e-learning

Recebimento dos originais: 22/11/2016

Aceitação para publicação: 23/072017

Mohammed Simko Abdullah

PhD in Management Information System

Instituição: Cyprus International University

Endereço: Nicosia Cyprus

E-mail: [email protected]

Mehmet Toycan

PhD in Management Information System

Instituição: Cyprus International University

Endereço: Nicosia Cyprus

E-mail: [email protected]

Kofand Anwar

PhD in Business Administration

Instituição: Cyprus International University

Endereço: Nicosia Cyprus

E-mail: [email protected]

Abstract

The main aim of this study is to analyze and investigate cost readiness factor affecting the

implementation of e-learning in Northern Iraq. The research would investigate the cost

efficiency and cost readiness factor that affects the successful implementation of the e-

learning system, and come up with prospective and sustainable solutions, which would go a

long way in overcoming the cost barriers for future implementation. The researchers

employed quantitative research method to find the cost readiness in implementing e-learning.

The participants of the present study were 516 participants from different private universities

in Northern of Iraq. The finding revealed that the cost readiness has significantly predicted e-

learning and will have a direct positive association with e-learning. The limitation of this

study is that the survey questions may not necessarily generalize the larger population of

teachers and administrative staffs of private universities.

Keywords: Cost readiness. E-learning. Northern Iraq.

1. Introduction

Technological developments have changed the way many activities are conducted

nowadays, from the education sectors, health sector, to agriculture, commerce, to military

activities. In today’s digital world of globalization, education which involves teaching and

learning is regarded as an important element for achieving competitive advantage. In order to

Page 2: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

157

gain competitive ground, both individuals and institutions are becoming more knowledge-

intensive, which enables them to focus more on acquiring and maintain knowledge in order to

gain significant advantage.

Technology upgrades educational standards, to put it differently, by means of

technological devices learner can be more successful in learning. Developing new

technologies in universities create more efficient learning atmosphere and learning

environment. Technology has an important role in educational standards since 1950s. In

recent years, there has been an increasing interest in the use of technology in learning since

1998.

Effective connection among individuals, and between individuals and information, are

essential- but being the association is not enough. The emerging context is one in which

technology plays a role in supporting learners in whatever they want to do. In this

environment, technology is flexible, responsive, and easily adaptable according to need and

no longer determines, nor constrains, the possibilities for action. Northern Iraq universities

like any other universities will provide an education whereby students at all levels benefit

from studying in a research environment and so develop graduates, well equipped for

employment, further study and making a useful contribution to society.

In the past, education is conducted via the traditional method of teaching and learning

in the classroom, whereby both the teacher and the learner have to be physically present in the

same room. This method of teaching is still the most popular and is practiced widely

everywhere. However, the internet technology seems to have made the traditional method of

teaching a bit old-fashioned, and a number of scholars have suggested that the way of the

future is education via the use of information and communication technology tools, which is

generally regarded as e-learning.

E-learning is defined as the conduct of teaching and learning by means of electronic

devices, such us using computers to view interactive learning videos, electronic broad for

teaching, photos and videos editing, as well as putting sounds during presentation are usually

regarded as deployment of e-learning system. So viewing educational videos, editing

photos/videos, embedding sounds for presentations and using of interactive whiteboard are all

considered as implementations of e-learning system. It is generally facilitated by means of

computer networks through a variety of channels such as wireless and satellite systems and

mobile technologies, which include cellular phones, laptop, etc.

2 Research Problem and Aim of Study

Page 3: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

158

Generally, the concept of e-learning is gradually gaining ground in most institutions

around the world, some universities have started putting a lot of efforts and resources to

embrace the e-learning system, which many scholars believe is the way of the future. Despite

this, researchers and other scholars believed that there is still a long way to go in order to

actually achieve the level of development in adopting the e-learning system. There are some

potential problems that need to be overcome so as to cross the line in implementing the e-

learning system, these problems are but not limited to:

High cost of hardware devices and software programs needed to effectively

implement the e-learning system;

Poor internet access due to high cost which results in lower bandwidth speed;

High import tariffs and less price completion;

Poor condition of telecommunication infrastructure.

The problems listed above seems to be the cost readiness problem affecting the

education sector as a whole; therefore, this study will focus strictly on the cost readiness

factor affecting e-learning implementing in private universities in Northern Iraq.

The main aim of this study is to analyze and investigate cost readiness factor affecting

the implementation of e-learning in Northern Iraq. The research would investigate the cost

efficiency factor that affects the successful implementation of the e-learning system, and

come up with prospective and sustainable solutions, which would go a long way in

overcoming the cost barriers for future implementation.

Page 4: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

159

3. Literature Review

3.1. Cost

There are several aspects involved in making decisions; we need to consider

Advantages, disadvantages and costs involved. The financial, managerial, operational, Should

be considered in the choice of the most Efficient (Mascarin & Zylberztajn, 2016). The

Economy of the Costs initially was introduced by Ronald Coase in 1937, with the publication

of the work The Nature of the Firm, in which it investigated the reason of the existence of the

firms (Nicoleli, et al., 2016).

Management of costs is defined by Martins (2003) as a branch of the accounting that

defines questions of strategically costs that are moved in such a way by how much not

financial information. Therefore, the objective of the management of costs is to supply to

conditions them companies to take decisions finally to increase the competitiveness of the

company (Melo, et al., 2016). Knowledge of costs is important for the survival of companies.

Managers need knowledge about the costs of the organization (Moreira, et al., 2016).

However, the organization must ensure that the sales price covers Costs and expenses of the

product and that can generate a desired profit margin (Silva, et al., 2016). A Cost System is

the monetary parameterization of the production system of a company (Lima, et al., 2016).

The Accounting of costs possess is an extreme importance when collecting, processing

and to inform how the resources applied in the productive system of goods or services of

affect the results of a company (Franco, et al., 2015). For Maher (2001), cost is a sacrifice of

resources, expenditure, a launching against the prescription in one determined countable

period, generally with the objective of presentation of external financial reports. Segundo

Martins (2003), cost is relative expense to or service used the well in the production of other

goods or services. As Leone (1997), the accounting of costs is the branch of the accounting

that if destines to produce information for the diverse management levels of an entity, with

the intention of assisting the functions of determination of performance, planning and control

of the operations and of taking of decisions (Silva, et al., 2016).

3.2 E-learning

Technology can have a mutual relationship with learning. The emergence of recent

technologies motive lecturers to leverage and understand these technologies for classroom

Page 5: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

160

use; simultaneously, the on-the-ground implementation of those technologies in the classroom

will directly impact on how these technologies continue to take shape.

Technology is incorporates a large result, not simply on universities, however on the

academic community as an entire. Students have the benefit of learning to use technology

tools to conduct analysis, to find data or to browse through digital libraries. Technology is in

an efficient educational aid. In the current age, it along with its numerous tools and

applications has become a lot of integrated within the learning method. This will play a vital

role in enhancing this method and creating it active rather than passive (Hong & Hong, 2011).

Information technology is a tem usually used to describe the elements of hardware and

software that permit individuals to access, retrieve, store, organize, manipulate and present

information electronically. Communication technology is a phrase utilized to describe

telecommunications tools through that information are often sought, sent and accessed as an

example, phone modems, faxes and computers. Information and communication technology

represents the convergence of information technology and communication technology. ICT is

that the combination of networks, hardware and software as well as suggest that of

communication, collaboration and engagement that enable the processing, management and

exchange of knowledge, information and data (Anter, et al., 2014).

Information and communication has brought lots of potentials for academic

modification. Learning has become easier and purposeful for students with the incorporation

of ICT lecturers might differentiate learning directions and make student-centered learning

utilizing computer technologies. ICT has also impacted the educational access. With the

advancement of technologies, schooling is often done anyplace and anytime. An incorporation

of ICT in education has additionally played vital roles in getting ready individuals.

The use of ICT in education has revolutionized and remodelled the education sector

worldwide and created positive impacts provided on implementation ways are followed

(Vilkonis, et al., 2013).

Saekow & Samson, (2011), define utilizing ICT in education includes the uses of

technologies that allow students to receive information, communicate and exchange

information with others in an academic environment.

Educational systems around the world are getting increasingly pressured to use the

new ICT tools to their curriculum to supply students with the information and skills that they

have in the twenty first century. The challenge that educational systems are encountering is a

way to rework the curriculum and learning method to supply students with the requisite skills

Page 6: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

161

to operate effectively in a very dynamic and endlessly changing environment. ICT provides

powerful tools that will facilitate in transforming the current isolated, student-centered and

text bound classrooms into wealthy, student focused interactive information environments. To

fulfill these challenges, learning faculties or universities should incorporate the new

technologies and applicable ICT tools for learning (Aixia & Wang, 2011).

In addition, (Maulida & Jia-Jiunn, 2013), argued that integrate ICT in education can

change learning into a lot of student-centered learning in which students collaborate one

another to resolve difficult learning task. Integrating ICT in learning needs lecturers’

information to vary their conventional pedagogies intro a lot of constructivist pedagogies.

Bhagat, et al., (2016), describes e-learning as a concept that is used in highlighting a

number of process and applications, which includes distance learning, online learning, virtual

learning, computer learning, web-based learning and digital collaborations. The e-learning is a

combination of both information technology and education, with each playing a vital role in

changing the way and manner in which teaching and learning is conducted in the digital

world. This involves new ways to access, learning or teaching, preparation of learning

materials and delivery of learning content through the internet or other storage devices. The

responsibility for learning is moving towards the learner, through the use of multimedia tools,

such as CD-ROMs, video, CDs, hypermedia, computer simulations, interactive whiteboards,

etc. The major shift in education is the transfer from teaching towards learning. In effect, it is

a learner-centered world. (Suleiman, 2012 ), in his study on essentialities for e-learning; the

institutions in question discusses the relevance of e-learning in relation to distance education.

Furthermore, he highlighted the meaning of e-learning and its historical background.

Moreover, he was able to identify the essential impacts of e-learning when it is fully

implemented, this impacts include:

Eliminate the costs for instructor fees and materials to a certain level;

Reduce time of learning and the time employee’s absence from duty;

Increased retention and enhanced hands-on application unlike traditional methods;

Help manager instruction and progress via portal;

Make easy use of multimedia in practice and assessment according to learners’

abilities;

Allow for automated monitor of user’s progress with supervisor and teachers;

Be highly interactive as it engages users and pushes them than pulling them to

progress;

Page 7: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

162

Help fast learners study on their own pace in any course and avoid redundancy;

Enable slow learners to also study in their own pace by eliminating frustration

with themselves, their fellow learners, and the subject matter;

Make knowledge cumulative as lessons are built consecutively and with

flexibility;

Male learning takes place anytime anywhere and greatly increases knowledge

retention;

Assist e-learners create, have access, view, modify and print or send documents;

Enhance evaluation as it becomes self-paced since e-learning is a networked

phenomenon;

Make easy delivery of content using standard internet technology as it enhances

surf ability.

E-learning supersedes training and instruction since it is a tool that improves

behaviour performance. According to (Tagoe, 2012), the benefits of e-learning are many,

which also include cost-effectiveness, enhanced responsiveness to change, consistency, timely

content, flexible accessibility and providing students value. (Rhema & Miliszewska, 2014), in

their study stated that the e-learning techniques that are adopted by many universities in the

past are in the form of prepared lectures, which are stored in external memory such as floppy

diskettes, CD-ROMs that can be played as at when the need arises. However, this has been

found to have slight disadvantage because of the ratio of students per computer system in

which most of these facilities are not interactive enough when compared with the situation in

which the lecture is conducted in real time over the internet.

There are many various approaches and definitions to outline e-learning. Some

definitions are additional precise, especially regarding the technologies used, others just

scratch the surface by providing a general concept of its means. In this study chose a distinct

assortment of definitions e-learning. The origin of the term e-learning is not certain, although

it is recommended that the term most likely originated during the 1980’s (Moore, et al.,

2011).

E-learning is an innovative approach to delivering electronically mediated, well

designed, student-oriented, interactive e-learning environment, independent of the place and

time, whether by utilizing internet or digital technologies according to the educational styles

principles.

Page 8: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

163

According to (Redempta & Elizabeth, 2012), e-learning is flexible and focusing on

interaction among lecturers, students and the online environment and on collaborative

learning by stating that e-learning is about connecting learners to other learners, lecturers to

professional support services and providing platforms for learning.

The e-learning industry refers to the effective integration of a variety of technologies

across all areas of learning. E-learning technologies are designed to support learning by

encompassing a variety of media, tools, and environments. It enables for each synchronous

and asynchronous learning environments. E-learning acts as a catalyst for authentic and

purposeful learning experiences (Alshaher, et al., 2013).

The emergence of e-learning, the fast growth of the internet and the advent of the

(WWW) has created important impact on how information transfer and learning are

conducted. E-learning is an outcome of the progression of distance education wherever digital

technology is utilized within the teaching and learning method. The internet is a broadly used

educational medium for each distance and face to face learning (Ouma, et al., 2013).

E-learning is at the initial stage of development, the relevant theoretical research still

need to be more improved. Through the analysis of domestic and international e-learning

research, e-learning is a new teaching model that basically characterized by self-learning

supported by information technology and centred by learners. This teaching mode re-

orientates the teacher-student role of conventional teaching, to make an open self-teaching

system learning environments (Ncube, et al., 2014).

E-learning has its specific objectives and methods. It combines subjects of various

disciplines with various supporting software that allow students, lecturers and administrators

to arrange learning resources and conduct learning activities. E-learning provides services to

students in educational institutions. Through the internet, students can access to libraries

repeatedly a lo of comprehensive than libraries in their faculties or communities, and can be

valid of information that is up-to-date, not found in their textbooks, and may uncommon to

their lecturer, interactions through emails are shown to be motivating factors for students to

enhance their educational skills. Email also enables students to collaborate with individuals

not physically exist, over massive distances. The extent of e-learning technology use in course

delivery varies wide. On the other hand, courses delivered primarily by lecturers in classroom

setting with some integration of technology. Several lie somewhere in between these two

extremes also called blended learning (Purnomoi & Leeii, 2010).

Page 9: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

164

E-learning should have the following three features: collaboration, problem-based

learning and authenticity. Collaboration means that students and lecturers solve problems

through interaction. Problem-based learning means that the student activities include the

completion of work or research projects, instead of taking the exam, test. Authenticity means

that all the course materials and activities are realistic, closely related with what are students

interested in (Al-Furaydi, 2013).

E-learning refers to the utilization of information and technology to improve and

support learning in teaching, including the delivery of content via electronic media like Web,

audio or video, satellite broadcast, interactive TV, radio, CD-ROM, and so on, that may be a

new kind of education that aims to mix new technologies with conventional education.

(Alobiedat & Saraierh, 2010), define e-learning as the combination of learning process and

the internet. He stated that the rapid development of Information and Communication

Technology (ICT) and the power of the internet have enabled the world to turn into a small

global village, where communication has become prominent in today’s businesses, and has

also become the means of livelihood. (Ranjbarzadesh, et al., 2013), stated that knowledge and

information can be transferred easily by the use of information technology tools.

Therefore, there is the need to pay close attention to the way the educational sector has

been revolutionized by the information technology (IT) through the internet. Similarly

(Haverila, 2012), defines e-learning as the type of learning that takes place with the use of

computer and its related component. The learning process can be via online, through the

internet or offline through CD-ROM and the learning process can be in the form of audio,

visual, or audio- visual. (Kuruliszwili, 2015), highlights the concept of e-learning as the use of

networked technologies that will enable the learning revolution possible, they stated that e-

learning is playing a significant role in changing the way teaching and learning takes place.

(Wilson, 2012) & (Torruam, 2012) are in agreement with their belief that e-learning provides

flexibility for learning process to be accessible to anyone, anytime and anywhere. (Rasouli, et

al., 2016), stated that e-learning provides a wide range of benefits and opportunities to

teachers and learners. (Chawla & Jindia, 2011), describes e-learning as a method of providing

education with the use of computers and communication technologies, these technologies

include but not limited to: the internet, computer networks, CD-ROM, Personal Digital

Assistants (PDSs), mobile phones, projectors and other electronic devices that can be used to

deliver teaching and learning. Suleiman in his study on essentialities for e-learning in

Nigeria’s tertiary institutions stated that the relationship between technology and education

Page 10: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

165

has been in existence for quite a long time, and the e-learning is strategically a subset of

technology in the area of education. His study focused on the conceptual relevance of e-

learning with regards to distance education. (Ünal, et al., 2014), in their study on e-learning

and distance education highlight the prospects and challenges of e-learning.

They posit that e-learning has been used in developing education in many parts of the

world; some institutions are using it to deliver distance education (DE) and lifelong learning.

Many scholars described distance education as a method of teaching and learning where there

is no physical contact between the teacher and the learner in which the medium of teaching

ranges from print documents, CD-ROM, audio and video tapes to online facilities such as:

internet, intranet/extranet, satellite TV, video conferencing, virtual classroom and web-based

learning. They also listed the benefits of e-learning to include; offering students a wide variety

of learning opportunities, learning at convenient time and place, increased availability and

different varieties of learning tools and resources, improved opportunities for individualized

learning.

As an increasing range of universities adopt e-learning strategies, their successes

depend not solely on the availability of technology but as well on the extent to that university

and students are supported as they explore and develop innovative ways in which to integrate

technology into the learning experience. Pedagogic practices should be adapted, technical

proficiency becomes a lot of necessary and reliable technical infrastructure should be

maintained in order to use e-learning effectively. These demands translate into a host of new

lecturers and student s support need that universities have to address (Talsik, 2015).

Several factors make e-learning attractive to education institution and learners. As an

example the provision of the internet implies that e-learning eliminates learning barriers of

time and distance, whereas at the same time permitting students to take charge of their

learning (Pilli, et al., 2014). Creating an e-learning experience involves serious commitment

to understanding the various options of this and the ways it can be used most advantageously

to impact learning. (Azim, 2013), suggested that teaching methods utilized in traditional

courses might have to be review if they are not transferable to e-learning environment.

Changing work patterns have translated into a lot of course preparation time and skills to run

online courses. As a result the perceived increasing employment, mindset and also the lack of

skills in some cases has resulted within the reluctance to adopt and use –learning. Students

use the e-learning system for their learning purposes and lecturers use it for the purposes of

coming up with and teaching courses, delivering materials and observance and administering

Page 11: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

166

the students’ activates and so on. Students are exposed to the front end while lecturers are at

the back end and are expected to be technologically sound enough to handle the system.

Therefore in the implementation process of e-learning system, teaching staff need to

be focused clearly as they play a central role in the effectiveness of online delivery and it is

not the technology but the instructional implementation of the technology that determines the

effects on learning. Changes in education have led to a paradigm shift from lecturers’

centeredness to learner centeredness through to subject centeredness. This means that the

lecturers can no longer able to make a decision what to be learnt but rather the interests of the

learners do this and confirm how they need to learn it. It is so a learner-controlled, self-paced,

education environment wherever the learners have authority over the convenience access and

assessment (Contreras & Hilles, 2015).

(Nisperos, 2014), pointed out three reasons for universities for investment in e-

learning. Firstly these technologies increase the quality of course offerings. Secondly they

enable courses to be delivered more efficiency and third they provide opportunities to teach

new groups of students or existing students in more flexible ways. Over the past decade, as

elsewhere the main reason behind developed countries’’ universities increasing investment in

this area has been to enhance quality. The Open University invests heavily in e-learning to

improve the quality of its distance learning offerings. Imperial college invests in e-learning to

improve the quality of its campus-based course. A secondary consideration has been to use

opportunities to teach new group of students.

4. Conceptual Framework

4.1 Research model

Figure 1: Research model

Research Hypothesis: Cost factor is ready to implement e-learning in education sectors.

4.2 Methodology

Cost Readiness E-learning

Independent variable Dependent variable

Page 12: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

167

The study was carried out in private universities in Erbil. The researchers employed

quantitative research method to find the cost readiness in implementing e-learning. Currently

there are seven private universities in the Erbil city. The questionnaire was distributed

randomly among 700 academic and administrative staffs of private universities.

The participants of the present study were 516 participants from different private

universities in Kurdistan region of Iraq. The questionnaire included of 15 items of cost

readiness and 15 items of e-learning, all items evaluated by using five point Likert scale

ranging from 1=Strongly Disagree, 2= Disagree, 3= Neutral, 4= Agree to 5= Strongly Agree.

After the completion of data gathering, all data were examined by SPSS to find out cost

readiness level of e-learning implementation.

5. Data Analysis

Table 1: Reliability analysis

Variables Cronbach's Alpha Number of items

Cost readiness .806 15

e-learning .878 15

Source; Research results (2016)

Table 1 shows the reliability statistics for two variables; cost readiness as independent

variable and e-learning as dependent variable. It was found that the Cronbach's Alpha for cost

readiness = .806> .6 this indicates that 15 items used for cost readiness were reliable, the

Cronbach's Alpha for e-learning = .878 > .6 this indicates that 15 items used for e-learning

were reliable for the current study.

Table 2: Correlations Analysis

Correlations

Items Pearson Correlation Cost readiness e-learning

Cost readiness Pearson Correlation 1 .677**

Sig. (2-tailed) .000

N 516 516

E-learning Pearson Correlation .677** 1

Sig. (2-tailed) .000

Page 13: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

168

N 516 516

**. Correlation is significant at the 0.01 level (2-tailed).

Source; Research results (2016)

Table 2 presents the correlations between the scales using person correlation.

Correlations analysis presents the values of the identified correlation tests; the researchers

attempted to find the correlation between cost readiness as independent variable and e-

learning as dependent variable. According to correlation analysis, the researchers found that

cost readiness has significant correlation (r=.677**,

p<0.01) with e-learning. Concerning the

strength of the linear relationship is moderate between cost readiness and e-learning.

Table 3: Model Summary

Model Summary

Model R R Square Adjusted R Square Std. Error of the Estimate

1 .677a .459 .458 .45588

a. Predictors: (Constant), Cost readiness

Source; Research results (2016)

Regression analysis is analyzing relationships among factors. Y=f(x1, x2…Xc).

Regression analysis is to estimate the how Y will influence and change X and predict. In this

section the cost readiness as an independent variable and e-learning as a dependent variable.

The e-learning’s overall difference could be measured by its variance. The differences are

measured as the sum of the square between participant’s forecasted e-learning values and

the total mean divided by the number of participants. After division it will clarify variance by

the total variance of e-learning, the researchers found that the amount or the number of total

difference or variance that is accounted based on regression calculation. The number should

vary between 0 -1 and is symbolized by R Square. Table 3 shows the value of R square = .677

this indicates that 68% of total variation in e-learning has been explained by cost readiness.

Table 4: ANOVA

ANOVA

Model Sum of Squares df Mean Square F Sig.

1 Regression 90.562 1 90.562 435.758 .000

Page 14: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

169

Residual 106.822 514 .208

Total 197.384 515

a. Dependent Variable: E-learning

b. Predictors: (Constant), Cost readiness

Source; Research results (2016)

Table 4 explains F value for cost readiness as independent variable =435.758, since

(435.758>1) this indicates there is a significant relation between cost readiness and e-learning.

Table 5: Coefficients

Coefficients

Model Unstandardized

Coefficients

Standardized

Coefficients

T Sig.

B Std. Error Beta

1 (Constant) .745 .152 4.897 .000

Cost readiness .802 .038 .677 20.875 .000

a. Dependent Variable: E-learning

Source; Research results (2016)

A single regression analysis was used to find the relationship between cost readiness

and e-learning. As seen in Table 5 the result of research hypothesis, it was found that the cost

readiness has significantly predicted e-learning (Beta is weight .802, p<.001) this indicates

that the cost readiness will have a direct positive association with e-learning.

6. Discussions

This section concludes the findings and the analysis based on the research objective

and purpose in order to give answer to the research question. The researchers were able to

discuss in detail the concept of e-learning, its features and characteristics, the benefits and

limitations. Taking into consideration all barriers to E-learning implementation are discovered

and within each category of barrier are different critical factors. Research has pointed out

Page 15: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

170

critical barriers in e-learning system implementation, which lead to its failure during the

implementation process hence negatively or positively affecting the students’ achievement.

This study concentrated on cost readiness as one of the critical barrier of implementing

E-learning. The research is seeking for not only the cost readiness for implementing e-

learning rather than whether implementing e-learning achievements are worth the cost

(Thompson, 2000). One of the main benefits of implementing e-learning in private

universities is to set a channel to achieve graduate degree. One of the essential concerns that

private universities should take into consideration is the cost analysis. There are many

thoughts and opinions regarding the cost readiness and cost effectiveness during

implementing e-learning in education sectors. Among different concerns, the vital

consideration the education sector utilizes to judge the financial performance of implementing

e-learning is cost.

Whether education sectors are ready or not is essential information for additional

decisions regarding the implementation of e-learning. This research is significant in that it

reminds scholars or education practitioners of the significance of cost readiness of e-learning

implementation which became an essential educational form of education field. However, the

study is not limited to highlighting the significance of cost readiness of an e-learning

implementation. It shows how the cost is ready for an electronic educational program. The

finding revealed that private universities’ budget and capital are ready for implementing e-

learning to enhance students’ academic achievement. It was found that the cost readiness has

significantly predicted e-learning this indicates that the cost readiness will have a direct

positive association with e-learning.

7. Conclusions

The study aims to investigate the cost readiness of implementing e-learning in

Northern Iraq. Many developing countries have implemented e-learning applications to

deliver education to students through the Internet. As the population grows, several

developing countries’ education sectors try to facilitate sophisticated web sites by providing

many features to perform in better way to help students. The finding revealed that an increase

in readiness of cost should lead to increase in chance of implementing e-learning.

The student segment of online education system understands the benefits of the new

process in its usefulness, and it is ease of use. The finding is significant for private

Page 16: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

171

universities in developing countries that desire to initiate e-learning for the purpose of

improving and increasing the access to quality education at reasonable costs. It was found that

the cost readiness has significantly predicted e-learning (Beta is weight .802, p<.001) this

indicates that the cost readiness will have a direct positive association with e-learning.

8. Limitations

The limitations of this study were that the survey questions may not necessarily

generalize the larger population of teachers and administrative staffs of private universities,

and the research question is not enough to show a clear association between cost readiness

and e-learning implementation. Therefore, to expand and support the findings of the present

study, it is recommended that follow-up studies be conducted, with larger sample size and a

broader diversity of the sample groups included in the population.

9. References

AIXIA, D. & DAN WANG, D. Factors Influencing Learner Attitudes Toward E learning and

Development of E-learning Environment Based on the Integrated E-learning Platform.

International Journal of e-Education, e-Business, e Management and e-Learning, v. 1, n. 3, p.

264-268, 2011.

AL-FURAYDI, A.A. Measuring E-Learning Readiness among EFL Teachers in Intermediate

Public Schools in Saudi Arabia. English Language Teaching, v. 6, n. 7, p. 110-121, 2013.

ALOBIEDAT, A. & SARAIERH, R. The Student's Attitude toward Use Platform as Learning

Resources at University of Granada. Review of European Studies, v. 2, n. 2, p. 236-244, 2010.

ALSHAHER, A.A. The Mckinsey 7s Model Framework for E-Learning System Readiness

Assessment. International Journal of Advances in Engineering & Technology, v. 6, n. 5, p.

1948-1966, 2013.

Page 17: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

172

ANTER, A.S., ABUALKISHIK, M.A. & AL MASHHADANY, I.Y. Proposed E-learning

system for Iraqi Universities. International Journal of Scientific and Research Publications,

v. 4, n. 5, p. 01-07, 2014.

AZIM, M.H. Readiness for Implementation of E-Learning in Colleges of Education. Journal

of Novel Applied Science, v. 2, n. 12, p. 769-775, 2013.

BHAGAT, K.K., WU, Y.L. & CHANG, C. Development and Validation of the Perception of

Students towards Online Learning (POSTOL). Journal of Educational Technology & Society,

v. 19, n. 1, p. 350-359, 2016.

CHAWLA, S. & JINDIA, A. Students’ Inclination towards E-Learning: A Study.

International Journal of Emerging Technology and Advanced Engineering, v. 1, n. 2, p. 65

69, 2011.

CONTRERAS, O.J. & HILLES, M.S. Assessment in E-Learning Environment Readiness of

Teaching Staff, Administrators, and Students of Faculty of Nursing-Benghazi University.

International Journal of the Computer, the Internet and Management, v. 23, n. 1, pp. 53-58,

2015.

FRANCO, C.; MATHEUS, A. DA S.; ANUNCIATTO, K.M.; GUZATTI, N.C. Análise das

relações custo, volume e lucro (CVL) na agricultura: estudo multicaso na produção de soja em

Diamantino/MT. Custos e @gronegócio on line, v. 11, n. 4, 167-188, 2015.

HAVERILA, M. Prior E-learning Experience and Perceived Learning Outcomes in an

Undergraduate E-learning Course. MERLOT Journal of Online Learning and Teaching, v. 7,

n. 2, p. 206-218, 2012.

HONG, S. & HONG, I. Distance learner competencies : a three-phased empirical approach.

Education technology research development, v. 59, n. 2, p. 21-42, 2011.

KURULISZWILI, S. E-learning Readiness of Organization and Employees. International

Journal of Electronic and Telecommunications, v. 61, n. 3, p. 245-250, 2015.

Page 18: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

173

LIMA, J.D. DE, ALBANO, J.C. DA S., OLIVEIRA, G.A., TRENTIN, M.G., BATISTIUS,

D.R. Revisão de proposições para a gestão econômico-financeira de sistemas produtivos

agropecuários: a inter-relação entre fluxo de caixa, sistemas de custos e recursos

compartilhados. Custos e @gronegócio on line, v. 12, n. 1, 113-141, 2016.

MASCARIN, C. A & ZYLBERZTAJN, D. Estudo sobre os custos operacionais da colheita

mecanizada na escolha dos arranjos institucionais. Custos e @gronegócio on line, v. 12, n. 2,

171-190, 2016.

MAULIDA, I. & JIA-JIUNN LO, J. E-Learning Readiness in Senior High School in Banda

Aceh, Indonesia. Journal of Information Technology and Applications, v. 7, n. 4, p. 122-132,

2013.

MELO, A. DE S., ANDRADE, J.C. DE, MONTEIRO, D.S., GUEDES, R.E.F. DE, SILVA,

R.M.F. DA. Análise de custos na gestão rural: um estudo acerca do comportamento dos

custos de produção de frango em Pernambuco. Custos e @gronegócio on line, v. 12, n. 1,

290-312, 2016.

MOREIRA, A.C. DA S.S., MELO, J.F.M. DE, CARVALHO, J.R.M. DE. Gestão de custos

em uma propriedade rural do ramo de Hortaliças. Custos e @gronegócio on line, v. 12, n. 2,

298-232, 2016.

NICOLELI, M.; CARVALHO, J. N. DE; CASTRO, F.M. DE; SANTOS, A.C. DOS.

Aspectos estruturais da cadeia produtiva dos cafés especiais sob a ótica dos custos de

transação. Custos e @gronegócio on line, v. 11, n. 4, 2-29, 2016.

NCUBE, S., DUBE, L. & NGULUBE, P. E-Learning Readiness among Academic Staff in the

Department of Information Science at the University of South Africa. Mediterranean Journal

of Social Sciences, v. 5, n. 6, p. 357-366, 2014.

NISPEROS, S.L. Assessing the E-Learning Readiness of Selected Sudanese Universities.

Asian Journal of Management Sciences & Education, v. 3, n. 4, p. 45-59, 2014.

Page 19: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

174

OUMA, O. G., AWUOR, M. F. & KYAMBO, B. Evaluation of E-Learning Readiness in

Secondary Schools in Kenya. World Applied Programming, v. 3, n. 10, p. 493-503, 2013.

PILLI, O., FANAEIAN, Y. & AL-MOMANI, M.M. Investigating the Students’ Attitude

Toward the use of E-Learning in Girne American University. International Journal of

Business and Social Science, v. 5, n. 5, p. 169-175, 2014.

PURNOMOI, H.S. & LEEII, Y. An Assessment of Readiness and Barriers towards ICT

Programme Implementation: Perceptions of Agricultural Extension Officers in Indonesia.

International Journal of Education and Development using Information and Communication

Technology (IJEDICT), v. 6, n. 3, p. 19-36, 2010.

RANJBARZADESH, S.F., BIGLU, H.M., HASSANZADEH, H., SAFAEI, N. & SALEH, P.

E-Readiness Assessment at Tabriz University of Medical Sciences. Res Dev Med Educ, v. 2,

n. 1, p. 3-6, 2013.

RASOULI, A., RAHBANIA, Z. & ATTARAN, M. Students’ Readiness for E-learning

Application in Higher Education. Malaysian Online Journal of Educational Technology, v. 4,

n. 3, p. 01-14, 2016.

REDEMPTA, K. & ELIZABETH, M. An E-Learning Approach to Secondary School

Education: E-Readiness Implications in Kenya. Journal of Education and Practice, v.3, n. 16,

p. 142-148, 2012.

RHEMA, A., & MILISZEWSKA, I. Analysis of student attitudes towards e-learning: The

case of engineering students in Libya. Issues in Informing Science and Information

Technology, v. 11, n. 3, p. 169-190, 2014.

SAEKOW,A. & SAMSON, D. E-learning Readiness of Thailand’s Universities Comparing to

the USA’s Cases. International Journal of e-Education, e-Business, e-Management and e

Learning, v. 1, n. 2, p. 126-131, 2011.

Page 20: The cost readiness of implementing e-learning 9 learning.pdf · In today’s digital world of globalization, education which involves teaching and learning is regarded as an important

The cost readiness of implementing e-learning

Abdullah, M.S.; Toycan, M.; Anwar, K.

Custos e @gronegócio on line - v. 13, n. 2, Abr/Jun - 2017. ISSN 1808-2882

www.custoseagronegocioonline.com.br

175

SILVA, G.R. DA, SANTOS NETO, E.M. DOS, ARAÚJO, M.A. DE, CEOLIN, A.C.

Controladoria empresarial e formação de preço de venda à luz da gestão de custos: um estudo

de caso em um supermercado do Estado da Paraíba. Custos e @gronegócio on line, v. 12, n.

2, 352-373, 2016.

SILVA, T.P. DA; GUSE, J.C.; LEITE, M. Gastos operacionais e o desempenho econômico

no agronegócio brasileiro, chileno e mexicano. Custos e @gronegócio on line, v. 11, n. 4,

234-263, 2016.

TAGOE, M. Students’ perceptions on incorporating e-learning into teaching and learning at

the University of Ghana. International Journal of Education and Development using

Information and Communication Technology (IJEDICT), v. 8, n. 1, p. 91-103, 2012.

TALSIK, E. The Investigation of Readiness for e-Learning of Pre-service Music Teachers in

Turkey. Anthropologist, v. 21, n. 1, p. 263-270, 2015.

ÜNAL, Y. ALIR, G. & SOYDAL, I. Students Readiness for E-Learning: An Assessment on

Hacettepe University Department of Information Management. J.N. Gathegi et al. (Eds.)

IMCW, CCIS, v. 4, n. 3, p. 137–147, 2014.

VILKONIS, R., BAKANOVIENĖ, T. & TURSKIENĖ, S. Readiness Of Adults To Learn

Using E-Learning, M-Learning And T-Learning Technologies. Informatics in Education, v.

12, n. 2, p. 181–190, 2013.